HTS 8473.30 / 8542.31
GPUs and AI accelerators (NVIDIA H100/H200, AMD MI300, Intel Gaudi) are fabbed at TSMC in Taiwan, making Taiwan the effective country of origin for US customs purposes. Current effective rate is 10% (Section 122 only). Enterprise AI GPUs like the H200 carry significant per-unit duty costs given their $25,000–$40,000 price points.
| HTS Code | Description | Rate |
|---|---|---|
| 8473.30.1180 | GPU boards/cards | 10% |
| 8542.31.0000 | GPU chips (bare die) | 10% |
| 8473.30.5100 | PCIe add-in cards | 10% |
Rates shown for non-China origin. China adds Section 301 surcharges (7.5%–50% depending on HTS code) for most electronics.
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